Just Politics

[Porgie Tirebiter]

That same website seems to contradict itself:

Filing Information

Informational forms must be filed by individuals or businesses that conduct certain transactions. Form 1099 may be used to report income to individuals, who must then report it as taxable income on their income tax return.

http://finance.zacks.com/must-file-1099-forms-4392.html

Go to the source: https://www.irs.gov/uac/about-form-1099misc

Keep in mind that "you" to the IRS can be an individual, sole proprietorship, partnership, or any of a slew of corporate entities.